Chapter II Tax Liability
第二章 納税義務
第五条（納税義務者）
A Nonresident is liable to pay income taxes pursuant to this Act if:
非居住者は、次に掲げる場合には、この法律により、所得税を納める義務がある。
the Nonresident has domestic source income as prescribed in Article 161, paragraph (1) (Domestic Source Income) (referred to as "domestic source income" in the following item) (other than in a case as set forth in that item);
the Nonresident receives, in Japan, payments constituting the taxable income of a Domestic Corporation (meaning any interest and similar income, dividends and similar income, compensation for periodic deposits, finance charges, profits, margin profits, distributions of profits, or monetary awards as set forth in the items of Article 174 (Tax Base for a Domestic Corporation's Income Taxes); hereinafter the same applies in this Article) which is attributable to the trust property of a Trust Subject to Corporate Taxation for which the Nonresident has undertaken to act as trustee, or receives payments constituting the taxable income of a Foreign Corporation which is attributable to such trust property (meaning any domestic source income as set forth in Article 161, paragraph (1), item (iv) through (xi) and item (xiii) through (xvi); hereinafter the same applies in this Article).
その引受けを行う法人課税信託の信託財産に帰せられる内国法人課税所得（第百七十四条各号（内国法人に係る所得税の課税標準）に掲げる利子等、配当等、給付補塡金、利息、利益、差益、利益の分配又は賞金をいう。以下この条において同じ。）の支払を国内において受けるとき又は当該信託財産に帰せられる外国法人課税所得（国内源泉所得のうち第百六十一条第一項第四号から第十一号まで又は第十三号から第十六号までに掲げるものをいう。以下この条において同じ。）の支払を受けるとき。
A Domestic Corporation is liable to pay income taxes pursuant to this Act if it receives, in Japan, payments constituting the taxable income of a domestic corporation, or if it receives payments constituting the taxable income of a foreign corporation which is attributable to the trust property of a Trust Subject to Corporate Taxation for which it has undertaken to act as trustee.
A Foreign Corporation is liable to pay income taxes pursuant to this Act if it receives payments constituting the taxable income of a foreign corporation, or if it receives, in Japan, payments constituting the taxable income of a domestic corporation which is attributable to the trust property of a Trust Subject to Corporate Taxation for which it has undertaken to act as trustee.
A person that pays salary or other wages as prescribed in Article 28, paragraph (1) (Salary Income), or any other person that makes a payment as prescribed in Part IV, Chapter I through Chapter VI (Withholding), is obligated under this Act to perform withholding on the amount of that payment.